First the cost of moving is trival for such a huge corperation. Second I can tell you right now it will be a cold day in hell before they are charged with running a monopoly in Canada. Not with them bringing in billions of dollars, both in jobs and taxes. And what is the U.S. going to do about it? Stop the import of Windows? You'd only be hurting yourself.

On the down side they'd have to pay there employies more because of much higher taxes, and the lower value of the Canadian dollar, but hey, it's Microsoft they can afford it.

This would be great for Canada, our dollar would go up, the U.S. dollar would go down, probably temporraly.